Arkansas AG Confirms County Judge’s Authority on Act 9 Bonds, PILOT Deals

The Arkansas Attorney General (AG) issued an opinion addressing the authority of a county judge to issue Act 9 bonds and enter into payment in lieu of taxes (PILOT) agreements. The background involved Little River County’s negotiations to develop a solar farm and finance the transaction through Act 9 bonds and a PILOT agreement abating up to 65 percent of the developer’s property taxes. The AG held that when issuing Act 9 bonds or entering into PILOT agreements, the county judge acts in a judicial capacity as the sole member of the county court. The AG added that the county ...